The main purpose of this legislation is to improve and enhance the Work Opportunity Tax Credit (WOTC), which is a tax benefit designed to encourage employers to hire individuals from certain targeted groups who face barriers to employment. The objectives include making the credit more effective as a hiring incentive, promoting longer-term employment for workers, and modernizing the credit to better meet current workforce needs. Key provisions of the legislation include an increase in the percentage of wages that can be claimed as a tax credit.